SIREN : 791142987
LIORA is a French company founded 13 years ago, specialized in the sector Location de logements. Based in PARIS (75016), this company of category PME shows in 2024 a revenue of 187 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 186 514 € | 206 351 € | 182 385 € | 191 166 € | 187 002 € | 189 342 € | 178 638 € | 115 298 € | 81 024 € |
| Net income | -28 229 € | -48 591 € | -4 753 € | -4 414 € | -20 835 € | 44 174 € | 17 291 € | -76 194 € | -92 565 € |
| EBITDA | 125 304 € | 99 621 € | 126 743 € | 150 909 € | 99 461 € | 154 203 € | 144 221 € | -3 086 € | -42 606 € |
| Net margin | -15.1% | -23.5% | -2.6% | -2.3% | -11.1% | 23.3% | 9.7% | -66.1% | -114.2% |
In 2024, LIORA achieves revenue of 187 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.0%. Slight decline of -10% vs 2023. After deducting consumption (0 €), gross margin stands at 187 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 125 k€, representing 67.2% of revenue. Positive scissor effect: EBITDA margin improves by +18.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -28 k€ (-15.1% of revenue), which will impact equity.
186 514 €
186 514 €
125 304 €
28 039 €
-28 229 €
67.2%
The debt ratio (= Financial debt / Equity x 100) stands at -882%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 30.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 38.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-882.08%
-12.434%
38.36%
30.645
74.1%
In 2024, the debt ratio of LIORA (-882.08) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of LIORA (-12.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of LIORA (30.64) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 77.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 44.9x. Operating income very largely covers interest expenses: high safety margin.
77.861
44.908
In 2024, the liquidity ratio of LIORA (77.86) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of LIORA (44.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 113 days. Excellent situation: suppliers finance 104 days of the operating cycle (retail model). Overall, WCR represents 4 days of revenue, i.e. 2 k€ to permanently finance. Notable WCR improvement over the period (-93%), freeing up cash.
1 917 €
9 j
113 j
0 j
4 j
Based on 169 transactions of similar company sales in 2024, the value of LIORA is estimated at 494 968 € (range 137 646€ - 887 963€). With an EBITDA of 125 304€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
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This estimate is based on the analysis of 169 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LIORA with other companies in the same sector:
Voir toutes les statistiques du secteur Location de logements
The revenue of LIORA in 2024 is 187 k€.
LIORA recorded a net loss in 2024.
The headquarters of LIORA is located in PARIS (75016), in the department Paris.
The tax return of LIORA is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).
LIORA operates in the sector Location de logements (NAF code 68.20A). See the 'Sector positioning' section above to compare the company with its competitors.